Regulations Governing the Audit of the Implementation of Cyber Security Maintenance Plans Article 9
When conducting audits, the auditing agency shall, based on the factors set out in Paragraph 1, Article 6, form a separate audit team of three or more members for each audited agency.When forming an audit team under the preceding paragraph, the auditing agency shall, taking audit needs into consideration, invite government agency representatives or experts and scholars possessing expertise in cyber security policy or the technical, management, legal, or practical matters required for the audit to serve as members of the team. Government agency representatives shall account for no less than one-fourth of all members.The auditing agency shall agree in writing with members of the audit team on conflict-of-interest recusal and confidentiality obligations.A government agency representative or expert or scholar referred to in Paragraph 2 who falls under any of the following circumstances shall voluntarily recuse themselves from serving as a member of the audit team for the audit:1. They, their spouse, their relatives within the third degree of kinship, their family members, or the trustee of any property trust of the aforementioned persons have a pecuniary or non-pecuniary interest in the audited agency, its representative, or its responsible person.2. They, their spouse, their relatives within the third degree of kinship, or their family members currently have, or have had within the past two years, a relationship of employment, contracting, man date, agency, or other similar relationship with the audited agency, its representative, or its respon sible person.3. The agency, organization, or unit where they are currently employed or were employed within the past two years has served as a consultant to the audited agency, and the consulting items are related to the audited items.4. Other circumstances sufficient to indicate that their serving as a member of the audit team will affect the impartiality of the audit results.
中文原文 特定非公務機關資通安全維護計畫實施情形稽核辦法第9條
稽核機關辦理稽核時，應依第六條第一項所定考量因素，就各受稽核機關分別組成三人以上之稽核小組。
稽核機關組成前項稽核小組時，應考量稽核之需求，邀請具備資通安全政策或該次稽核所需之技術、管理、法律或實務專業知識之公務機關代表或專家學者擔任小組成員，其中公務機關代表不得少於全體成員人數之四分之一。
稽核機關應以書面與稽核小組成員約定利益衝突之迴避及保密義務。
第二項之公務機關代表或專家學者，有下列情形之一者，應主動迴避擔任該次稽核之稽核小組成員：
一、本人、其配偶、三親等內親屬、家屬或上開人員財產信託之受託人，與受稽核機關或其代表人、負責人間有財產上或非財產上之利害關係。
二、本人、其配偶、三親等內親屬或家屬，與受稽核機關或其代表人、負責人間，目前或過去二年內有僱傭、承攬、委任、代理或其他類似之關係。
三、本人目前或過去二年內任職之機關（構）或單位，曾為受稽核機關之顧問，其輔導項目與受稽核項目相關。
四、其他情形足認擔任稽核小組成員，將對稽核結果之公正性造成影響。
稽核機關組成前項稽核小組時，應考量稽核之需求，邀請具備資通安全政策或該次稽核所需之技術、管理、法律或實務專業知識之公務機關代表或專家學者擔任小組成員，其中公務機關代表不得少於全體成員人數之四分之一。
稽核機關應以書面與稽核小組成員約定利益衝突之迴避及保密義務。
第二項之公務機關代表或專家學者，有下列情形之一者，應主動迴避擔任該次稽核之稽核小組成員：
一、本人、其配偶、三親等內親屬、家屬或上開人員財產信託之受託人，與受稽核機關或其代表人、負責人間有財產上或非財產上之利害關係。
二、本人、其配偶、三親等內親屬或家屬，與受稽核機關或其代表人、負責人間，目前或過去二年內有僱傭、承攬、委任、代理或其他類似之關係。
三、本人目前或過去二年內任職之機關（構）或單位，曾為受稽核機關之顧問，其輔導項目與受稽核項目相關。
四、其他情形足認擔任稽核小組成員，將對稽核結果之公正性造成影響。